Ohio estimated tax due dates for 2026
Ohio estimated income tax payments for tax year 2026 are due April 15, 2026, June 15, 2026, September 15, 2026, January 15, 2027. That matches the federal schedule. Below: who has to pay, how to avoid an underpayment penalty and where to pay, with the official source.
| Payment | Ohio due date |
|---|---|
| 1 | |
| 2 | |
| 3 | |
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Federal 2026 estimated tax due dates, for comparison: April 15, 2026, June 15, 2026, September 15, 2026, January 15, 2027.
Who must pay Ohio estimated tax?
You should make estimated payments if your estimated Ohio tax liability (total tax minus total credits) less Ohio withholding is more than $500.
How do you avoid a Ohio underpayment penalty?
No interest penalty if timely payments (withholding + estimates + carryforward) are at least 90% of the current-year Ohio liability, or at least 100% of the prior-year liability (prior-year return timely filed), or if current-year liability less withholding is $500 or less (Form IT/SD 2210). No 110% high-income rule.
Are there local estimated payments?
Ohio school district income tax estimated payments are made to the Ohio Department of Taxation (same OUPC/electronic system, designated as school district tax; tracked on Form IT/SD 2210). Municipal income taxes are administered separately by each municipality or its collector (e.g., RITA, CCA) with their own estimated-payment rules; they are not paid with state estimates.
How much should you pay?
Start with your federal estimate: the free Quarterly Estimated Tax Calculator works out your 2026 federal payments and safe harbor. Ohio figures its own tax, so the state amount is separate.
